Netherlands - The Relationship between the Netherlands Quasi-Final Tax (Quasi-Payroll Tax) on Excessive Severance Payments and Tax Treaties
- F.P.G. Pötgens
- European Taxation, 2014 (Volume 54), No 4
- 10 March 2014
This article examines the quasi-final tax (quasi-payroll tax) imposed on excessive severance payments by the Netherlands, which was included in article 32bb of the Netherlands Wage Tax Act as of 1 January 2009, and its relationship with Netherlands tax treaties.